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Journal Articles

A Wrench in the COGS: An Analysis of the Differences between Cost of Goods Sold as Reported in Compustat and in the Financial Statements

Eric D. Bostwick, Sherwood Lane Lambert, Joseph G. Donelan
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (2): 177–193.
https://doi.org/10.2308/acch-51336
Published: 01 June 2016
...Eric D. Bostwick; Sherwood Lane Lambert; Joseph G. Donelan SYNOPSIS This paper explores the differences between cost of goods sold (COGS) and gross margin (GM) as reported in Compustat and in corporate financial statements between 2008 and 2011. We find that, on average, Compustat's COGS is 7.5...
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